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Confidentiality of information arising under treaty obligations

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Title 26—INTERNAL REVENUE CODE > Subtitle F—Procedure and Administration > CHAPTER 61—INFORMATION AND RETURNS > Subchapter B—Miscellaneous Provisions

This text was captured on Sep 16, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

Tax convention information shall not be disclosed.

(Added Pub. L. 106–554, § 1(a)(7) [title III, § 304(b)(1)] , Dec. 21, 2000 , 114 Stat. 2763 , 2763A–633; amended Pub. L. 107–134, title II, § 201(c)(9) , Jan. 23, 2002 , 115 Stat. 2444 ; Pub. L. 107–147, title IV, § 417(18) , Mar. 9, 2002 , 116 Stat. 56 .)

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Confidentiality of information arising under treaty obligations · 26 U.S.C. § 6105 | Frix